A testator conveyed his whole estate to trustees for the following purposes-( a) payment of debts and ‘the expenses of executing this trust’ ( b) giving the widow ‘the liferent use and enjoyment of my dwelling-house . . together with the whole household furniture and plenishing therein at the time of my death . . without, however, any obligation upon her to replace articles broken or perishing with the using . . and in the event of the said dwelling-house . . being sold by my trustees, as they are hereby with the consent of my said wife empowered to do, they shall pay to her the annual income of the price . . obtained therefor during all the days of her life, declaring that the said liferent provisions shall be for the alimentary use of my said wife, and shall not be assignable by her or affectable by the diligence of her creditors’ ( c) payment to the widow, in name of aliment allenarly, of an annuity at the rate of pounds 500 per annum; ( d) payment of two legacies to two brothers; ( e) payment, after setting aside the sum of pounds 20,000 to provide for the foresaid annuity, of one-half of the residue to the widow, and the other half in certain proportions to the two brothers, and, on the death of the widow, of the dwelling-house and the sum set aside to provide the annuity and ‘any surplus revenue accrued thereon’ in the same proportions to the two brothers.
Held ( rev. decision of the Second Division) that the widow’s interest in the house was a liferent, not a right of occupancy, and consequently that she was liable for feuduty, proprietor’s taxes, and landlord’s repairs.
Judges:
Lord Macnaghten, Lord Atkinson, and Lord Shaw
Citations:
[1912] UKHL 986, 49 SLR 986
Links:
Jurisdiction:
Scotland
Trusts
Updated: 25 April 2022; Ref: scu.619248